We look at the division of 87306961 by 927 
Our goal is to divide 87306961 by 927.

Let's proceed to step 1:
8 divided by 927 is 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 927

Let's proceed to step 2:
927 can be fit into 87 0 times, resulting in a remainder of 87.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 87 after subtracting 0 from 87.
Grab the next digit (3) from the dividend, add it to 87, then carry on: 873 / 927

Going ahead to step 3:
873 divided by 927 is 0 with a remainder of 873.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 873, we get 873.
Include the next digit (0) from the dividend after 873, then repeat: 8730 / 927

Advancing to step 4:
8730 divided by 927 is 9 with a remainder of 387.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
The remainder is 387 after subtracting 8343 from 8730.
Fetch the next digit (6) from the dividend, attach it to 387 and continue: 3876 / 927

On to step 5:
3876 divided by 927 is 4 with a remainder of 168.
Write down 4 as next digit of the result. 
Result so far: 94.0
If we subtract 3708 from 3876, we get 168.
Include the next digit (9) from the dividend after 168, then repeat: 1689 / 927

Advancing to step 6:
The number 927 fits into 1689 1 times, leaving a remainder of 762.
Write down 1 as next digit of the result. 
Result so far: 941.0
The remainder is 762 after subtracting 927 from 1689.
Bring next digit (6) of the dividend behind the 762 and repeat the process: 7626 / 927

Going ahead to step 7:
If we divide 7626 by 927, we get 8 and a remainder of 210.
Put 8 as the next digit of the answer. 
Result so far: 9418.0
Subtract 7416 from 7626 to get 210.
Bring next digit (1) of the dividend behind the 210 and repeat the process: 2101 / 927

On to step 8:
If we divide 2101 by 927, we get 2 and a remainder of 247.
Record the quotient 2 as the next digit in the result. 
Result so far: 94182.0
Deduct 1854 from 2101 and we're left with 247.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2470, and continue the process.

On to step 9:
927 goes into 2470 2 times with a remainder of 616.
Write down 2 as next digit of the result. 
Result so far: 94182.2
Subtract 1854 from 2470 to get 616.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6160, and continue the process.

Advancing to step 10:
The number 927 fits into 6160 6 times, leaving a remainder of 598.
Write down 6 as next digit of the result. 
Result so far: 94182.26
Subtracting 5562 from 6160 leaves us with 598.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5980, and continue the process.

Going ahead to step 11:
927 can be fit into 5980 6 times, resulting in a remainder of 418.
Write down 6 as next digit of the result. 
Result so far: 94182.266
Deduct 5562 from 5980 and we're left with 418.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4180, and continue the process.

The final outcome is 94182.266, with a leftover of 0.0418.